The Supreme Court in the case, Armour Security (India) ltd. Vs. Commissioner, CGST, Delhi East Commissionerate and Ors. through a Special Leave Petition (C) No. 6092 of 2025 decided on 14.08.2025, held that the restriction imposed under Section 6 (1)(b) of CGST Act on parallel proceedings is triggered when a Show Cause Notice (hereinafter referred…
The High Court of Karnataka at Bengaluru, in the case of Emmanuel Constructions Pvt. Ltd. v. Principal Secretary to the Government, Finance Department, Writ Petition No. 5827 of 2025, decided on 23.10.2025, held that a composite show cause notice covering multiple assessment periods and separate adjudication orders passed by different officers on the basis of…
INTRODUCTION The Goods and Services Tax (hereinafter referred to as “GST”) cancellation of registration has been noted to be one of the most contested matters in the GST regime. Businesses often dispute cancellation orders on the basis of flawed Show Cause Notices (hereinafter referred to as “SCN”), absence of factual specifics, mechanical argument and breach…
The High Court of Orissa in the case of Aruni Stone Crusher v. Superintendent, Central GST and Central Excise (2025) 35 Centax 284 (Ori.), decided on 25.09.2025, examined whether a rectification application filed under Section 161 of the Goods and Services Tax (hereinafter referred to as “GST”) Act, 2017 must be considered before continuing with…
The High Court of Judicature at Andhra Pradesh in the case of Nspira Management Services Pvt. Ltd. v. Assistant/Deputy Commissioner of Central Tax, Writ Petition Number 18287 & 14905 of 2024, decided on 26.09.2025 under Section 54 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST”) held that the limitation…
The Hon’ble Delhi High Court in Harbhajan Singh Thukral v. Government of NCT of Delhi, Department of Trade and Taxes, W.P. (C) No. 3967 of 2025, decided on 20.08.2025, held that where the refund amount lying in a taxpayer’s electronic cash ledger is erroneously adjusted against a liability that has been subsequently cancelled, the taxpayer…
The High Court of Calcutta in the case of Khokan Motors Works Pvt. Ltd. Versus Senior Joint Commissioner of State Tax W.P.A No. 1783 of 2025, decided on 03.9.2025 examined the validity of a demand notice and adjudication proceedings under the GST law, where the assessee had been denied access to the documents and materials…
The Goods & Services Tax (hereinafter referred to as “GST”) Appellate Tribunal in the case of DGAP V. Puma Realtors Pvt. Ltd. (NAPA/84/PB/2025) decided on on 26.08.25 under Section 171 of Central GST Act, 2017 rejected and closed the anti-profiteering proceedings and set aside the notice issued by the Directorate General of Anti-Profiteering (hereinafter referred…
In Satyadevi Alamuri (Liquidator of M/s. G.B. Engineering Enterprises Pvt. Ltd.) v. Assistant Commissioner of GST & Central Excise, W.P.(MD) No. 28930 of 2024, decided on 28.07.2025, the Hon’ble Madras High Court dismissed the Department’s demand for tax, interest, and penalties, ruling that deposits made in the Electronic Cash Ledger during liquidation constitute a legitimate…
The Hon’ble Calcutta High Court in Tara Lohia Private Limited v. Additional Commissioner, CGST & CX, WPA 9655 of 2025, July 9, 2025, held that assesses must prove through bank statements or equivalent evidence that supplier payments were made within 180 days to retain ITC under Section 16(2) of the Central Goods and Services Tax…
The Gujarat High Court, in Tractors and Farm Equipment Ltd. & Anr. v. Union of India & Ors. , Special Civil Application No. 22073 of 2019, decided on 03.07.2025, quashed the penalty imposed under Section 129 of the Goods and Services Tax (hereinafter referred to as “GST”) Act, 2017, on the ground that the authorities…
The Hon’ble Supreme Court, in the case of Union of India & Anr. v. M/S Yasho Industries Limited, Special Leave Petition (Civil) Diary No. 17547/2025, decided on 19.05.2025, upheld the view that payment of pre-deposit under Section 107(6)(b) of the Central Goods and Services Tax (hereinafter referred to as “CGST”) Act, 2017, can be validly…
Consolidated Multiple Years GST Show Cause Notices: Is this the Legislative Intent? I.The Issue at Stake A foundational question has long troubled India’s GST regime: Can GST authorities issue a single Show Cause Notice (SCN) covering multiple financial years and pass a composite assessment order for several years at once? While various High Courts have…
The Hon’ble Supreme Court, in the case of Union of India & Ors. v. HCC VCCL Joint Venture, Special Leave Petition (Civil) Diary No. 24660/2025, decided on 09.07.2025, upheld that mere suspicion of wrongful Input Tax Credit utilisation cannot justify withholding a refund from the Electronic Cash Ledger under Section 108 of the CGST Act….
Britannia Industries Ltd. Vs. Assistant Commissioner of Commercial Taxes Citation – W.P. No. 33963 of 2024 Court –Karnataka High Court Date – 18.06.2025 The Hon’ble Karnataka High Court has held that the unilateral debit of disputed interest from the electronic cash ledger, during the pendency of an appeal, is not permissible under Section 107(7)…
The Hon’ble Madras High Court in the case of Kaajal Agarwal v. State Tax Officer, Chennai Writ Petition No. 20985 of 2025, decided on 16.06.2025, concerns a dispute over alleged mismatch of Input Tax Credit (hereinafter referred to as “ITC”) between GSTR-1 and GSTR-3B for FY 2019–20, leading to a demand under Section 73 of…
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